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New CGT small business concession rules paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 27 Aug 07 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • who is a significant individual?
  • what is the best CGT structure after the changes?
  • typical scenarios with companies and trusts CGT planning - do the 'old' strategies still work?
This was also presented at the Regional Tax Update held in Toowoomba on 5 November 2007.

Author profile

John Middleton CTA
John Middleton, CTA, is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. He also worked in Policy and Law Design within the ATO. Prior to this, he had over 20 years in the private sector at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax, as well as trust and corporate law. While in private practice John was listed in Doyle’s and Best Lawyers in respect of revenue law matters. - Current at 11 September 2025
Click here to expand/collapse more articles by John MIDDLETON.

 

This was presented at Regional Tax Update: Toowoomba and the Darling Downs .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Choosing a business entity

Author(s):  Brian J RICHARDS

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Superannuation: the new regime

Author(s):  Allan MCPHERSON

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Trusts: impact of recent cases on your practice

Author(s):  Greg CAHILL

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New CGT small business concession rules

Author(s):  John MIDDLETON

Materials from this session:

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